New Zealand Taxation 2025: Principles, Cases and Questions has been updated and revised to include all relevant information for the 2024-25 income tax year. Chapters 1 and 17 note the expanded jurisdiction of the Taxation Review Authority, from July 2024 becoming the Taxation and Charities Review Authority, and hearing appeals under the Charities Act 2005. Chapter 5 Income from Property has important revisions on the Bright-line Test for residential land. These provisions have been frequently changed by successive governments trying to limit residential housing inflation. This section of chapter 5 has updated commentary on the bright-line test rules, with useful Inland Revenue examples, including full commentary on start and end dates, income, deductions, losses and exclusions.